Examen de auditoría integral al Programa de agua potable y alcantarillado del Gobierno Autónomo Descentralizado Municipal de Otavalo, provincia Imbabura, cantón Otavalo, año 2013

Abstract

This work is aimed at the realization of an exhaustive Test Audit Program Water and Sewerage, Municipal Decentralized Autonomous Government of Otavalo, which will assess the administrative, financial and operational activities in 2013, through the evidence documented on the financial information, the structure of the system of internal control, compliance with laws, regulations and ordinances that regulate; and at achieving the goals and objectives in relation to:  To express an opinion on the reasonableness of the Accounts Receivable contained in the financial statements.  Determine whether administrative, financial and operational transactions were made in accordance with the laws, regulations and statutory regulations.  Check if the Program Water and Sewerage, conducted its activities in an orderly manner in achieving the goals and objectives and whether the functions are executed efficiently, effectively and economically.  Evaluate the internal control system to determine whether it works effectively to achieve program objectives.